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Authors: Yakovenko I., Matveeva L., Streltsova E. Published in № 5(71) 31 october 2017 year
Rubric: Instrumental methods of economics

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Logical-dynamic model of decision support on interbudgetary regulation

The article is devoted to creation of IT-based tools in economic-mathematical models of management of the interbudgetary regulation in the structure region — municipality. The object of control is a budgetary Fund of the municipality. The complexity of behavior occurs due to the presence of many modes of operation of the control object caused by a change in the structure of revenues in municipal budgets at the expense of use of means of budgetary regulation. In this case, financial assistance can be replaced by deductions to local budgets from federal and regional taxes on the norms that are set at the regional level. The existence of various modes of operation is due to a change in the list of taxes, part of the proceeds from which are transferred to the municipality according to established standards, which are taken for structural conditions. To formalize the formulation of the problem of managing interbudgetary regulation, the article proposes the principle of coordinate-structural control, which allows one to take into account the variations of discrete structural states. A conceptual model of management of interbudgetary regulation in the form of a complex of interacting dynamic systems is proposed: continuous and discrete. A continuous dynamic system realizes control in the continual region of the finite-dimensional space of income and expenditure and is constructed in a class of simulation models. To formalize the functioning of a discrete dynamical system, a model of a stochastic automaton functioning in random environments has been developed. The article proposes the structure of a stochastic automaton with selective tactics. Formal expressions are obtained for the final probabilities of an automaton in each of its states. The automaton of the proposed structure has the property of expediency of behavior and asymptotic optimality in the choice of the norms for the distribution of taxes between the levels of the budget system. The article presents the results of the software implementation of the simulation model. The use of model tools in practice will make it possible to increase the degree of validity of decisions taken on interbudgetary regulation by means of their quantitative assessment.